EMPLOYEE PLANS

Rev. Proc. 99–45, page 603. Minimum funding standards; change in funding method. This procedure provides approval to change the funding method used to determine the minimum funding standard for defined benefits plans for plan years beginning on or after January 1, 1999, to any one of the specific methods contained therein. Rev. Proc. 95–51, as clarified and modified by Rev. Proc. 98–10, modified.

Notice 99–55, page 638. Retirement plans; 2000 section 415(d) limitations. Cost-of-living adjustments effective January 1, 2000, applicable to the dollar limits on benefits under qualified defined benefit pensions plans and to other provisions affecting (1) certain plans of deferred compensation and (2) “control employees,” are set forth.